Oy Citotest Ab is a limited company based in Pietarsaari, registered in 1978. The company has been in liquidation since 13.5.2026. In the financial year ending 31.12.2025, operating profit -23 t€; equity ratio -7.0 %. Its taxable income in 2024 was 5 662 € and its income taxes 1 132 €. Latest Trade Register entry: liquidation, 27.5.2026.
Gross profit 2025162 t€-2 % on the previous year
Operating profit-23 t€
Net profit-23 t€EBITDA -26 t€
Equity ratio-7,0 %quick ratio 0,78
Taxable income 20245 662 €
lower half of its industry
Income taxes 20241 132 €10 t€ in 2020–2024
In business48 yrsregistered 10.3.1978
Trade Register1entries, latest: liquidation
StatusIn liquidationsince 13.5.2026
Financials
Gross profitOperating profitNet profit
| Key figures | 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 |
|---|---|---|---|---|---|---|
| Revenue change | -1,8 % | -17,7 % | -26,9 % | 7,1 % | 6,3 % | – |
| Gross profit | 162 t€ | 165 t€ | 200 t€ | 274 t€ | 256 t€ | 241 t€ |
| EBITDA | -26 t€ | 7 139 € | 18 t€ | 51 t€ | 13 t€ | -15 t€ |
| Operating profit | -23 t€ | 3 361 € | 13 t€ | 44 t€ | 4 596 € | -25 t€ |
| Net profit | -23 t€ | 4 472 € | 12 t€ | 38 t€ | 19 t€ | -25 t€ |
| Personnel costs | -141 t€ | 120 t€ | 119 t€ | 132 t€ | 157 t€ | 168 t€ |
| Equity ratio | -7,0 % | 76,7 % | 60,7 % | 76,5 % | 72,7 % | 73,4 % |
| Quick ratio | 0,78 | 3,80 | 2,27 | 3,60 | 2,75 | 2,98 |
| Current ratio | 0,82 | 3,87 | 2,33 | 3,83 | 2,96 | 3,12 |
| Return on equity | – | 5,1 % | 14,6 % | 30,4 % | 21,9 % | -19,0 % |
| Balance sheet total | 66 t€ | 115 t€ | 138 t€ | 165 t€ | 121 t€ | 181 t€ |
| Equity | -4 619 € | 88 t€ | 83 t€ | 126 t€ | 88 t€ | 133 t€ |
| Cash and bank | 24 t€ | 65 t€ | 91 t€ | 90 t€ | 38 t€ | 41 t€ |
Balance sheet
Balance sheet totalEquityCash
Income statement and balance sheet
Income statement
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Gross profit or loss | 162 t€ | 165 t€ | 200 t€ | 274 t€ | 256 t€ | 241 t€ |
| Personnel expenses | 141 t€ | -120 t€ | -119 t€ | -132 t€ | -157 t€ | -168 t€ |
| Depreciations and reductions in value | 2 728 € | -3 778 € | -5 146 € | -6 378 € | -8 020 € | -10 t€ |
| Other operating expenses | 41 t€ | -38 t€ | -64 t€ | -92 t€ | -86 t€ | -87 t€ |
| Operating profit (loss) | -23 t€ | 3 361 € | 13 t€ | 44 t€ | 4 596 € | -25 t€ |
| Financial income and expenses + (-) | -796 € | 2 243 € | 2 694 € | 100 € | 15 t€ | 36 € |
| Profit (loss) before appropriations and taxes | -23 t€ | 5 604 € | 15 t€ | 44 t€ | 19 t€ | -25 t€ |
| Income taxes | 0 € | -1 132 € | -3 066 € | -6 053 € | 0 € | – |
| Profit (loss) for the financial year | -23 t€ | 4 472 € | 12 t€ | 38 t€ | 19 t€ | -25 t€ |
Balance sheet
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Non-current assets | 8 391 € | 11 t€ | 11 t€ | 17 t€ | 23 t€ | 31 t€ |
| Stocks | 2 388 € | 1 958 € | 3 384 € | 9 087 € | 7 153 € | 6 744 € |
| Receivables | 17 t€ | 22 t€ | 17 t€ | 35 t€ | 38 t€ | 38 t€ |
| Cash in hand and at banks | 24 t€ | 65 t€ | 91 t€ | 90 t€ | 38 t€ | 41 t€ |
| Current assets | 58 t€ | 104 t€ | 126 t€ | 148 t€ | 98 t€ | 150 t€ |
| Assets | 66 t€ | 115 t€ | 138 t€ | 165 t€ | 121 t€ | 181 t€ |
| Share capital or other similar capital | 17 t€ | 17 t€ | 17 t€ | 17 t€ | 17 t€ | 17 t€ |
| Capital and reserves | -4 619 € | 88 t€ | 83 t€ | 126 t€ | 88 t€ | 133 t€ |
| Short-term liabilities | 71 t€ | 27 t€ | 54 t€ | 39 t€ | 33 t€ | 48 t€ |
| Liabilities | 71 t€ | 27 t€ | 54 t€ | 39 t€ | 33 t€ | 48 t€ |
All financial statement items (46)
| 31.12.2025 | 31.12.2024 | 31.12.2023 | 31.12.2022 | 31.12.2021 | 31.12.2020 | |
|---|---|---|---|---|---|---|
| Gross profit or loss | 162 t€ | 165 t€ | 200 t€ | 274 t€ | 256 t€ | 241 t€ |
| Personnel expenses | 141 t€ | -120 t€ | -119 t€ | -132 t€ | -157 t€ | -168 t€ |
| Depreciations and reductions in value | 2 728 € | -3 778 € | -5 146 € | -6 378 € | -8 020 € | -10 t€ |
| Other operating expenses | 41 t€ | -38 t€ | -64 t€ | -92 t€ | -86 t€ | -87 t€ |
| Operating profit (loss) | -23 t€ | 3 361 € | 13 t€ | 44 t€ | 4 596 € | -25 t€ |
| Financial income and expenses + (-) | -796 € | 2 243 € | 2 694 € | 100 € | 15 t€ | 36 € |
| Profit (loss) before appropriations and taxes | -23 t€ | 5 604 € | 15 t€ | 44 t€ | 19 t€ | -25 t€ |
| Income taxes | 0 € | -1 132 € | -3 066 € | -6 053 € | 0 € | – |
| Profit (loss) for the financial year | -23 t€ | 4 472 € | 12 t€ | 38 t€ | 19 t€ | -25 t€ |
| Non-current assets | 8 391 € | 11 t€ | 11 t€ | 17 t€ | 23 t€ | 31 t€ |
| Stocks | 2 388 € | 1 958 € | 3 384 € | 9 087 € | 7 153 € | 6 744 € |
| Receivables | 17 t€ | 22 t€ | 17 t€ | 35 t€ | 38 t€ | 38 t€ |
| Cash in hand and at banks | 24 t€ | 65 t€ | 91 t€ | 90 t€ | 38 t€ | 41 t€ |
| Current assets | 58 t€ | 104 t€ | 126 t€ | 148 t€ | 98 t€ | 150 t€ |
| Assets | 66 t€ | 115 t€ | 138 t€ | 165 t€ | 121 t€ | 181 t€ |
| Share capital or other similar capital | 17 t€ | 17 t€ | 17 t€ | 17 t€ | 17 t€ | 17 t€ |
| Capital and reserves | -4 619 € | 88 t€ | 83 t€ | 126 t€ | 88 t€ | 133 t€ |
| Short-term liabilities | 71 t€ | 27 t€ | 54 t€ | 39 t€ | 33 t€ | 48 t€ |
| Liabilities | 71 t€ | 27 t€ | 54 t€ | 39 t€ | 33 t€ | 48 t€ |
| Other current liabilities | 2 868 € | 2 764 € | 27 t€ | 2 748 € | 3 299 € | 3 224 € |
| Wages and salaries | 118 t€ | -101 t€ | -99 t€ | -110 t€ | -132 t€ | -144 t€ |
| Income from other investments under non-current assets, from other companies | 30 € | 30 € | 30 € | 30 € | 15 t€ | 30 € |
| Pension expenses | 20 t€ | -17 t€ | -17 t€ | -19 t€ | -22 t€ | -21 t€ |
| Tangible assets | 8 183 € | 11 t€ | 11 t€ | 15 t€ | 20 t€ | 26 t€ |
| Intangible assets | – | 0 € | 141 € | 1 592 € | 3 043 € | 4 495 € |
| Depreciations according to plan | 2 728 € | -3 778 € | -5 146 € | -6 378 € | -8 020 € | -10 t€ |
| Liabilities | 66 t€ | 115 t€ | 138 t€ | 165 t€ | 121 t€ | 181 t€ |
| Other short-term receivables | 14 € | 14 € | 14 € | 21 € | 0 € | 18 € |
| Investments | 208 € | 208 € | 208 € | 208 € | 208 € | 208 € |
| Other social security expenses | 3 098 € | -1 873 € | -2 581 € | -2 577 € | -3 234 € | -3 464 € |
| Materials and supplies | 2 388 € | 1 958 € | 3 384 € | 9 087 € | 7 153 € | 6 744 € |
| Profit (loss) for the period, equity | -23 t€ | 4 472 € | 12 t€ | 38 t€ | 19 t€ | -25 t€ |
| Other shares and holdings | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 64 t€ |
| Short-term liabilities to participating interests | 40 t€ | 0 € | – | – | – | – |
| Development expenses | – | 0 € | 141 € | 1 592 € | 3 043 € | 4 495 € |
| Retained earnings | 1 114 € | 67 t€ | 54 t€ | 71 t€ | 52 t€ | 141 t€ |
| Short-term prepayments and accrued income | 3 053 € | 7 754 € | 1 723 € | 632 € | 20 € | 0 € |
| Other interest and financial income from non-group companies | 784 € | 2 341 € | 2 687 € | 75 € | 8 € | 6 € |
| Other shares and similar rights of ownership | 208 € | 208 € | 208 € | 208 € | 208 € | 208 € |
| Short-term accrued expenses and deferred income | 22 t€ | 21 t€ | 23 t€ | 27 t€ | 25 t€ | 37 t€ |
| Shares and holdings | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 15 t€ | 64 t€ |
| Short-term sales receivables | 14 t€ | 14 t€ | 15 t€ | 34 t€ | 38 t€ | 38 t€ |
| Short-term receivables | 17 t€ | 22 t€ | 17 t€ | 35 t€ | 38 t€ | 38 t€ |
| Interest expenses and other financial expenses for non-Group companies | 18 € | -128 € | -23 € | -5 € | -15 € | 0 € |
| Machinery and equipment | 8 183 € | 11 t€ | 11 t€ | 15 t€ | 20 t€ | 26 t€ |
| Short-term accounts payable | 5 760 € | 2 614 € | 3 678 € | 8 991 € | 4 423 € | 7 344 € |
From financial statements filed digitally (XBRL) with the Finnish Patent and Registration Office; ratios calculated from them. Equity ratio = (equity + accumulated appropriations) / (balance sheet total − advances received).
Taxes
Measured by taxable income, Oy Citotest Ab is in the lower half of the industry class diagnostic imaging services and medical laboratory activities (31 companies with taxable income; median 50 t€).
Taxable income is the profit as calculated for taxation, not revenue. Public data from the Finnish Tax Administration; figures for 2025 are published in November 2026.
Trade Register events
- Liquidation
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